Break-even analysis worksheet with answers

Free printable Break-even analysis worksheet: 6 problems from easy to exam level, with an answer key. Print it or save it as a PDF.

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1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €16 per unit. The variable cost is €12 per unit and fixed costs are €2 000 per month. How many units Q must it sell per month to break even?

F = €2 000p = €16v = €12
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €18 per unit. The variable cost is €6 per unit and fixed costs are €6 000 per month. How many units Q must it sell per month to break even?

F = €6 000p = €18v = €6
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €38 per unit with a variable cost of €30 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €6 000?

F = €12 000p = €38v = €30profit = €6 000
Q = units
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €11 with a variable cost of €6 per unit. Fixed costs are €5 000 per month and profit is taxed at 25%. How many units Q must be sold per month to earn €1 500 after tax?

p = €11v = €6F = €5 000T = 25%after-tax profit = €1 500
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €24 per unit, with a variable cost of €4 per unit and fixed costs of €16 000 per year. Budgeted sales are 960 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €24v = €4budget = 960
MS = %
6.Hard
F = €6 800, Q = ?sales mix4 × Ap = €21v = €151 × Bp = €25v = €15

A company sells two products. Product A sells for €21 with a variable cost of €15; product B sells for €25 with a variable cost of €15. They sell in a fixed mix of 4 units of A for every 1 of B. Fixed costs are €6 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €21, vA = €15pB = €25, vB = €15A : B = 4 : 1F = €6 800
Q = units

Answer key

  1. 1. Q = 500 units
  2. 2. Q = 500 units
  3. 3. Q = 2250 units
  4. 4. Q = 1400 units
  5. 5. MS = 16.67 %
  6. 6. Q = 1000 units

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